Commercial’s Taxation of Income from Other Sources Under Income Tax Law As amended by Finance Act 2022 by RAM DUTT SHARMA Edition 2022

Description

Commercial’s Taxation of Income from Other Sources Under Income Tax Law As amended by Finance Act 2022 by RAM DUTT SHARMA Edition 2022

CONTENTS

1 INTRODUCTION
2 INCOME EXEMPT FROM TAX
3 INCOME FROM OTHER SOURCES
4 PROVISION RELATED TO ROYALTIES OR COPYRIGHT FEE, ETC. FOR LITERARY OR ARTISTIC WORK
5 CONSIDERATION FOR KNOW-HOW
6 INCOME GENERALY TAXABLE AS INCOME FROM OTHER SOUCES
7 INCOME FROM UNDISCLOSED SOURCES ( DEEMED INCOMES )
8 DEDUCTIONS
9 AMOUNT NOT DEDUCTIBLE
10 PROFITS CHARGEABLE TO TAX
11 CARRY FORWARD AND SET OFF OF LOSSES
12 DOUBLE TAXATION RELIEF TO RESIDUAL CATEGORIES OF INCOME